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2011 (3) TMI 1773 - GUJARAT HIGH COURTExtract: .......basis even after the date of the issue of the Circular ?” “Whether the Appellate Tribunal was correct in law and on facts in holding that the assessee was following cash system of accounting even when in the block assessment year the system of accounting had been shown as mercantile ?” To be heard with Tax Appeal No. 1442 of 2008.
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